The tariff classification of a women’s knit garment from China

NY M81580 March 7, 2006 CLA-2-61:RR:NC:N3:359 M81580 CATEGORY: Classification TARIFF NO.: 6110.30.3059 Jennifer Caldwell Golden Too, Inc. 1410 Broadway, 8th floor New York, NY 10018 RE: The tariff classification of a women’s knit garment from China Dear Mr. Caldwell: In your letter dated February 22, 2006, you requested a classification ruling. You submitted a sample of a women’s knit pullover identified by style number 8633. Some component pieces of the garment were also submitted. Your samples will be returned as you have requested. Style 8633 is a woman’s knit pullover featuring short sleeves, a v shape neckline whose v is shaped by a wooden ring covered by the neckline fabric. This component neckline fabric is sewn to itself around the ring. The rib knit fabric, constructed of 70% rayon and 30% nylon measures more than 9 stitches per 2 centimeters counted in the horizontal direction. For purposes of Statistical Note 6 to Chapter 61, the stitch count is more than 9 but equal to or less than 18 stitches per 2 centimeters measured on the outer surface of the fabric in the direction in which the stitches were formed. Although we do not have all the component pieces of the garment, we can see that the fabric which forms the v shaped neckline is sewn back on itself around the wooden ring. The front panel fabric that also covers the bottom portion of the ring is sewn back on itself. Since this area is not linked and looped to join itself, it does not meet the requirement of statistical note 6 to chapter 61 that requires that all the components be looped and linked. Additionally, the back panel has two holes that appear to be indicators for where the fabric is to be cut, trimmed or otherwise shaped for the neckline. These “holes” do not form a clear and continuous line of demarcation for the neckline. The back panel is not considered knit to shape. The applicable subheading for style 8633 will be 6110.30.3059, Harmonized Tariff Schedule of the United States (HTSUS), which provides for sweaters, cardigans…and similar articles, knitted or crocheted: Of man-made fibers: Other: Other: Other: Other: Other: Women’s or girls’: Other. The duty rate will be 32% ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. Style 8633 falls within textile category designation 639. Quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information as to whether quota and visa requirements apply to this merchandise, we suggest that you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” available at our web site at www.cbp.gov. In addition, you will find current information on textile import quotas, textile safeguard actions and related issues at the web site of the Office of Textiles and Apparel, at otexa.ita.doc.gov. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Camille Ferraro at 646-733-3049. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division